20. Kaka

The Brazil international midfielder departed Milan for Real in a big-money move in 2009 after six memorable years with the Serie A giants.

The former World Player of the Year has struggled to find his best form at the Bernabeu, with injuries hindering his impact at the club, and Real are believed to be willing to offload him.

Kaka has previously spoken of his desire to return to Milan and Galliani has revealed negotiations are underway but says it will not be an easy feat.

He told Sky Sport Italia: "It's true, I was very, very pleased with Kaka's words. There is contact with Real Madrid, but at the moment I haven't got any news for you.

"Will it be possible to sign Kaka? It will be difficult, very difficult. How hard will I try? We'll see..."

Milan president Silvio Berlusconi has hinted that the move could go through, telling Tirrenosat: "We have focused attention on young players, but I think there may be a significant reinforcement for AC Milan in the January market."

Meanwhile, Galliani has responded to reports Mario Balotelli's agent, Mino Raiola, was spotted at Milan's offices on Thursday, once again playing down links with the Manchester City striker.

He said: "There was also a meeting with Mino Raiola, but it's a normal thing that agents come by to visit."